FORM GST EWB-01 - E-way bill with Parts A and B
A covered consignment is to move, subject to the rule’s threshold, exemptions and special cases.
Responsible actor: The person causing movement furnishes Part A; the appropriate supplier/recipient/transporter completes transport details. Provision: Rule 138; current NIC portal validations.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
CGST Act/Rules checked 21 October 2026. Blank source extract: official 1 January 2022 Part B. Current rules cross-checked in ICAI April 2026 bare law, PDF pages 342–346. Later portal requirements and distinct statutory conditions are identified in the guidance.
Worked facts and completed entries
On 1 October 2026 Aster sends fifty electronic modules by ordinary road transport from Bengaluru 560001 to Mysuru 570001, 180 km. Taxable value is INR 1,00,000 and assumed GST is INR 18,000, so the consignment value is INR 1,18,000. First Part-B entry is at 10:00 on 1 October; one-day validity ends at 23:59 on 2 October. All numbers below are fictional and were not generated by NIC.
E-way bill header
| E-way bill number | 000000000001 (fictional; not portal generated) |
|---|---|
| E-way bill date | 1 October 2026 / 10:00 |
| Generator | 29AABCA0000A1ZT / Aster Learning Supplies Private Limited (fictional) |
| Valid from | 1 October 2026 / 10:00; first Part-B entry |
| Valid until | 2 October 2026 / 23:59; midnight ending that day |
Part A
| A.1 Supplier GSTIN | 29AABCA0000A1ZT (fictional) |
|---|---|
| A.2 Place of dispatch | Bengaluru / PIN 560001 |
| A.3 Recipient GSTIN | 29AABCB0000B1ZQ / Beryl Learning Retail Private Limited (fictional) |
| A.4 Place of delivery | Mysuru / PIN 570001 |
| A.5 Document number | AST/2026/1001 |
| A.6 Document date | 1 October 2026 |
| A.7 Value of goods / invoice total | INR 1,18,000 including assumed CGST 9,000 and SGST 9,000 |
| A.8 HSN | 8543; four-digit illustrative classification, AATO INR 80 lakh |
| A.9 Reason for transportation | Code 1 — Supply |
Part B
| B.1 Vehicle number for road | KA01AB1234 (fictional) |
|---|---|
| B.2 Transport document number | LR/2026/1001 / 1 October 2026 |
| Transport mode / distance | Road / ordinary cargo / 180 km |
| Bill-to / ship-to | Same fictional recipient and delivery premises; regular direct-delivery transaction |
Current-system checks
Invoice date equals generation date, satisfying the 180-day document-age limit. The four-digit HSN is selected for the assumed sub-INR-5-crore turnover and must be validated against the actual goods master. NIC’s 30 July 2026 release note keeps the proposed mandatory Ship-To GSTIN and voluntary EWB Closure changes on hold; this example does not present them as operative requirements.
How this form moves the matter forward
- Check goods, consignment value, exemptions and person responsible before movement; do not apply the INR 50,000 general threshold as if every special case were exempt.
- Reconcile invoice value, goods quantity, HSN, dispatch/delivery PI Ns and actual vehicle, then complete the applicable Part-B requirements.
- Track the first Part-B validity clock and update actual vehicle changes without restarting it; use authenticated portal records in a real journey.
Evidence supporting these entries
- Tax invoice AST/2026/1001 with 50-unit inventory
- Actual party GSTIN status, PI Ns, distance and vehicle
- NIC record of generation, first Part-B entry and any lawful extension
Additional primary authority: NIC e-way bill FAQ: validity/day calculation, first Part-B entry, consolidated bills and detention reports.
Additional primary authority: NIC HSN advisory, page 1; 4/6-digit portal validation effective 1 February 2024.
Additional primary authority: NIC additional validations, page 1; 180-day document-age and 360-day extension cap effective 1 January 2025.
Additional primary authority: NIC release notes, update 30 July 2026; proposed Ship-To GSTIN and EWB Closure changes kept on hold; 22 May 2026 update marked withdrawn.
Period and legal consequences
For ordinary cargo, 180 km is one 200-km-or-part validity block; the NIC midnight convention gives the end stated above. ODC and specified multimodal cases use a different distance block. A Part-A slip is not the completed transport document. The historical source footnote says 2/4 HSN digits; current NIC validation uses 4/6. Extension is also subject to the portal’s 360-day-from-generation cap.
Primary source and exact locator
Official notified form source: PDF pages 370-371; printed pages 364-365.
CGST Act and government-hosted Act and Rules compilation - Rule 138; current NIC portal validations. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The person causing movement furnishes Part A; the appropriate supplier/recipient/transporter completes transport details. A covered consignment is to move, subject to the rule’s threshold, exemptions and special cases.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Tax invoice AST/2026/1001 with 50-unit inventory; Actual party GSTIN status, PI Ns, distance and vehicle; NIC record of generation, first Part-B entry and any lawful extension.